South Antrim CoDMnunity Transport
Independent AudRtor's Report to the Members of South Antrim Communlty Transport
OplDlon
We have audited the financial statements of South Antrim Communty Transport (the 'charityJ for the year
ended 31 March 2023, wbith comprise the Statement of Financial Activities. Balance Sheel Statement of Cash
Flows. and Notes to the Financi￿ Ststements. including a Surnrn￿ of significant accounting policies. The
financi￿ reporring framework that has been applied in their preparntion is United Kingdom Accounting
Slandard& comprising Charities SORP . FRS 102 Tr Financial Repw standard applithle in the UK and
Republi¢ of treland, and applicable law (United Kingdom Generalty Accq)ted Accounting Practice).
In our opinion the fmancial stateM￿ts.
give a true and fair VAew of the stats of the charity's affairs 8$ at 31 Marth 2023 and of its regth for the year
then en(kd.
. have been property prepared in accord￿ with Untted Kingdom Generalty Acceoed Accounttng Practice:
have been prepared in accord￿ with the requirements of the c￿snies Act 2006.
Basb for opinion
We conducted our audit in ac¢ordan¢e with Inter￿tIo￿l Slandards on Auditing (UK) OSAS (UK)) a￿1
applicable law. Our responsibilities under those standards are further described in the auditor respo￿lbI]itieS for
the audit of the fmanciaI statements section of our repotL We are indq>endent of the charity in accordance with
the ethieal requirements that are rekvant to our audit of financid statements in the UK including th¢ FRC'S
Ethical Standart and the provisions available for small entities in th¢ ¢iTrum￿ set out in note to the
financial ststements. and we have fillfill￿ our othw ethical responsibilities in accordanLY with these
requirements. We believe that audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
CoDcluslon$ r¢lating to going eODcern
In auditing the financial statements we have co￿luded that th trustees use of the going ¢oncern basis of
accounting in the preparation of the financial statements is appropri*.
B￿ed on th¢ work we have perforniel we have not identified any materia] ￿nce￿lieS rehting to events or
conditions thaL individually or collectively. may SI￿[ficant doubt on the charity's ability to continue &8 a
going con¢¢rn for a period of at least thvelve months from when the original fmanciaj statanents were authorised
for issue.
Ow responsibilities and the responsiTr•iliti¢s of the trustees with respect to going concern are des¢nW in the
relevant sections of this repoTL
Other iDforniation
The trustees are responsible for the other infornmtion. The other information rAxrAprises the information included
in the a[￿Ual Ye￿r￿ other than the financial statements and our auditor's report thereon. Our opinion on the
financial sthtements does not cover the othtr inforniation an4 except to the extent Othe￿ explicitly stated in
our repo¢ we do not express any forni of assur￿ rA>nclusion ther￿
In com)ection with our audit of the financial statem￿￿ our responsJl)ilty is to read the other infonnthon 8n4l
in doing so. consider whether the other infoniiation is rnaterially in¢onsistent with the fmancia] ststements or
our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material Misstatemen￿ we are required to detennine wbether there is a material
misstatement in the financial statements or a materid misststhent of the otkn infonnation. IC b&8¢d on the
work we have perfOrnI￿ we conclude that there is a rn￿rI￿ misststhfflt of this other jnfornmtio￿ w¢ are
required to report that facL
We have nothing to report in this regar

South Antrim Community Transport
Independent Auditor's Report to the Memberj of South Antrim Community TraDSPOrt
Oplnion on other matter prucrlbed by the Companles Aet 2006
In our opinioty based on the work undertaken in the course of the audiL"
the inforniation given in the Tn￿tees, Report for the financial year for which the fjnancial ststements are
prepared is ￿nsIStent with th¢ financial statements; and
the Trustees, Report has been prepared in accordance with app1]￿ble legal requirements.
Matters OD whleh we are requlred to report by ex¢eptlo
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the
audi( we have not identified material misstatements in the Trustee$, Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion:
adequate accounting records have not been kep¢ or returns adequate for our audit have not b￿n r¢¢¢ived
from branches not visited by us; or
the fmancial ststements are not in weement with the accounting records and returns: or
Certain disclosures of trustees remuneration specified by law are not made; or
we have not r¢¢eived all the infommtion and explanations we require for our audit.
Responslbllltleg of tru$teeJ
As explained more fully in the Statement of Th￿te¢s, Responsibilities (set out on page 6), the trustees are
responsible for the preparation of the fman¢ial statements and for being satisfied that they give a true and fair
view. and for such internal Mntrol as the trustees d¢tern]ine is necessary to enable the preparation of financia]
statements that are free from material misstatemenL wheth¢r due to fraud or error.
In preparing the financial statements. the tswstees are responsible for assessing the ¢harity'S ability to ¢ontinue
a going concern, disclosing, as applicable. matters related to going Concern and using the going concern basis of
a￿OUnting unless the trnstees either intend to liquidate the ¢harity or to ¢ease operntion4 or have no realistic
aliemative but to do so.
Audllor responslbllltles for the audlt of the Ilnanclal $tatemeDts
Our obje¢tives are to obtain reasonable &8suran¢e about whether the lknan¢ial statements as a whole are free
from material misststemenL whether due to fraud or c￿r. and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit Conducted in
accordance with ISAS (UK) will always dete¢t a material mi&8latement when it exists. Mi88tatements Can arise
from fraud or error and are Considered material if, individually or in the aggregate, they could re&8onably be
expected to influence the e¢onomic de¢isions of users tsken on the basis of these financial statements.
The extent to whi¢h our procedures are capable of detecting irregularities. including fraud is detsiled below:
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South Antrim Community Transport
Independent Auditor's Report to the Members of South Antrim Communlty Transport
We considered the opportunities and incentives that may exist within th¢ Charity for fraud ond identified th¢
greatest potential for fraud in relation to revenue reCO￿lt]0n and payment of amounts from the Charity.
common with all audits under ISAS (UK), we are also wuired to perforni specific procedures to respond to the
risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the Charity operates in. focusing
on provisions of those laws and regulations that had a direct effect on the determination of ntsterial amounts and
disclosures in the fman¢ial statements. The key laws and regulations we eonsidered in this context included
Companies Act 2006. Charities Act (Nl) 2008 and guidance provided by the Charity Commission for North¢rn
Ireland.
In addition. we considered provisions of relevant laws and regulations that do not have a direct effect on the
fmancial statements but compliance with which may be fundamental to the Charity's ability to operate or to
avoid a material penalty.
Our procedure5 to respond to risks identified included the following:
- reviewing the financial ststement disclosures and testing to supporting documentation to assess compliance
with provisions of relevant laws and regulation5 described as having a direct effect on the financial statsmen
- enquiring of management regarding actual and pot¢ntial litigation and Clairns;
- perforniing analytica] procedures to identify any unusual or unexpethd relationships that may indicate risks of
material misstatement due to fraud;
- reading minutes of m¢etings of those charged with governance and reviewing regulatory ¢OTrespondence with
the Charity Commission for Northern Ireland;
- in addressing the risk of fraud through management override of ¢ontrol$ we, tested th¢ appropriateness of
journal entries and other adjustments; assessed whether the judgements made ID making accounting estimates
are indicative of a potential bias. evaluated the business rationale of any significant transactions: and where
possible obtained direct confiM￿tion of balances independentty from the relevant party.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members, and remained alert to any indications of fraud or non-compliance with laws and regulations
throughout the audit.
Because of the inherent limiiations of an audiL there is a risk that we will not d¢te¢t all irr¢gularitie4 including
those leading to a material rnisstatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and tran5a¢tiODS
reflected in the financial ststements. as we will be less lik¢]y to become aware of instan¢¢s of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than em)r. &8 fraud involves
Intentlonal conceaJmenL forgery. Collusio￿ omission or misrepresentation.
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South Antrim Community Trnnsport
Independent Audtt0￿8 Report to the Members of South Antrim Community TraDSPOrt
Use of our report
Thi$ report is made solely to the ¢haTitable ¢ompany¥ trustees, as a body, in ac¢ordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might stste to the ¢harity's
trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the
fullest extent pern]itted by law, we do not accept or assume responsibility to anyone other than the Charitable
company and its trustees as a body. for our audit worK for this repo¢ or for the opinions we have forn￿d.
Barry Millar (Senior Statutory Auditor)
For and on behalf of TB Millar & Co. Statutory Auditor
6 Doagh Road
Ballyclare
Co Antrim
BT39 9BG
25 May 2023
Page 10